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Country Info

Useful facts, information and hints and tips about life in Ghana.

Permits

Read about all the different permit options for immigration to Ghana.

Services

Read about our services, how we assist with all Ghana permits and visas as well as relocation issues.

Foreign Exchange

Exchanging money can be a daunting experience. Our well-informed experts can save you avoidable charges.

Travel Visas

Learn here about obtaining your travel visa for Ghana, special passes and the entry requirements.

Tax Regime And Investment

Tax Regime And Investment from GIPC website

 

Tax Regime (Ghana Revenue Authority)

Corporate Tax

Type of Company Percentage (%)
Hotels 22
Financial Institutions – Income from loan to farming enterprises 20
Financial Institutions – Income from loan for a leasing company 20
All Companies 25
Companies engaged in non-traditional exports 8
Companies listed on the Stock Exchange 22

 

Investment Incentives

Tax Holidays (From Start of Operation)

Sector No. of years Percentage (%)
Real Estate 5 years
Rural Banks After 10 years tax holiday 8
Cattle ranching 10 years
Tree cropping (e.g. coffee, oil palm, shea-butter and coconut) 10 years
Livestock excluding cattle and poultry 5 years
Fish farming, poultry and cash crops 5 years
Agro-Processing – converting fish, livestock into edible canned products 5 years
Waste processing (including plastics and polythene 7 years
Free Zones Enterprise/Development (after 10 years of operation) 8%

Locational Incentives (Tax Rebates)

a)Manufacturing industries located in:

  • Accra and Tema 25%
  • All other regional capitals 18.75%
  • Located outside regional capitals 12.50%

b) After the initial 5-year tax holiday period, Agro-processing enterprises which use local agricultural raw materials as their main inputs shall have corporate tax rates fixed according to their location as follows:

  • Accra – Tema 20%
  • Other Regional Capitals (except Northern,

Upper East and Upper West Regional Capitals) 10%

  • Outside Regional Capitals 0%
  • Northern, Upper East and

Upper West Regions (capitals and all other locations) 0%

Exemptions

Industrial plant, machinery and parts thereof are exempted from customs import duty under the HS Codes chapter 82, 84 and 85.

 Investment Guarantees

  • Constitutional guarantee
  • Investment laws which guarantee 100% transfer profits, dividends, etc.
  • MIGA membership
  • Bilateral Investment Promotion Treaties (BITs)